Ineligible Scrips for White Poppy Seed Imports Approved by Customs, Rs. 30 Lakh Duty Demand Issued After 4 Years: CESTAT Sets Aside Demand as Time-Barred

CESTAT set aside a ?30 lakh duty demand related to the import of white poppy seeds due to the time-barred nature of the notice issued four years after the import. The tribunal ruled that the customs department had no legal basis to issue a demand after the statutory period of limitation had expired. This case highlights the importance of adhering to the prescribed timelines under customs law. The decision underscores the legal protection available to importers from time-barred demands and serves as a reminder for authorities to act within statutory limits.